Amendment of GST Registration

Do you want to Amendment in your GST Registration ? In this guide we learn about Amendment of GST Registration. Under GST system, registration is first in the rank and the fundamental step for existing taxpayers as without registration they would not get GSTIN number which is a basic identity number of a taxpayer. Filling the correct details in registration form is significant but, what if somebody entered wrong details or missed out some important fields.
To ease the complications, Rule 12 and Form GST REG 14 supplies a way to correct the information without visiting any government office or center. An applicant can correct some information and change the particulars without approval from any authority and some fields require approval but editing can be done online in both the cases.

Three Types Amendments of GST Registration That Can Be Done:

The amendments for GST registration are categorized into three, which describes the level of approval and time period to amend the fields. They are as follows :

•  Change In Core Field: The changes in Core field involves the legal name of the business, the address of the principal place of business, and any additional place of business.
•  Change In Non-core Field: There are some fields which don’t require any approval from a proper office and amendments in Non-core fields can be easily done online. All the fields except those, which are covered under core fields come under a Non-core field.
  
• Change In Email Or Mobile Number: The change in email or mobile number requires a verification by OTP after online verification on common GST portal.

The taxpayers under the following category can amend the registration details:

• Normal taxpayers and new applicants
• Embassies & other notified
• Non-resident foreign taxpayer
• GST practitioner
• Online application and retrieval service provider

The Fields Which Cannot Be Changed:

• Any amendment to the details of PAN card cannot be done
• Change in constitution of business cannot be done
• Modification in place of business from one state to another state cannot be possible
• The Primarily authorized signatory can also be changed with the condition to add a new primary signatory.

How To Do Changes In Core Fields under GST Registration ?

To change the details of the core fields in a registration form, you need to follow below-mentioned step by step procedure:

• Step 1: Go to GST home page by clicking www.gst.gov.in
• Step 2: Login with the provided credentials to GST portal
• Step 3: Click on ‘Services’ tab from the main menu, hover the mouse on ‘Registration’ tab under services
• Step 4: Click on ‘Amendment Of Registration Core Fields’ to open the link Business Details Tab
• Step 5: The “Business Details’ tab appears as a default. Select the field which you want to edit by clicking the Edit icon
  Edit the particular detail you wish to edit
  – Make a Selection of the ‘Date Of Amendment’ by clicking on the calendar icon.
  – Provide the reason for amendment in GST registration process online under “Reasons” tab
  – Click the ‘Save’ button given at the bottom of the page
  – After verifying all the “Business details”, press “Continue” button at the bottom of the page
  – Principal Place of Business Tab
• Step 6: Click on “Principal Place of business” provided in the main menu, after that select the “EDIT” button provided at the bottom of the page, if there is need to edit something after that Edit the required details and then follow the same procedure of entering “Reasons”, and “Date Of Amendment”
  Click on “Save” button at the bottom of the page.
  Additional Places of Business Tab
• Step 7: Click on “Additional Places of Business” Tab provided in the main menu, after that enter the details 
  – bout “Number of additional places”, this field requires to filled by values
  – Click on “Add New” button  
  – Edit the desired details in the relevant field
  – After that follow the same “Reasons” field and “Date Of Amendment”
  – Click on “Save & Continue” and “Save” button at the bottom of the page.
  – Promoter / Partners tab
• Step 8: Select the “Promoter / Partners” tab, provided in the main menu
  – Click on “ADD NEW” button to add promoter/partners’ details
  – Enter the details and upload the relevant documents as an identity proof
  – After that follow the same “Reasons” field and “Date Of Amendment”
  – Click on “Save” & “Continue” button at the bottom of the page.
  – Verification Tab
• Step 9: Select “Verification” tab and click on Verification checkbox
  – In the “Name of Authorized Signatory” field, choose the authorized signatory drop-down list
  – Enter the name of the place in “Place” field
  – After successfully amending the field under “Amendment Of Registration Core Fields”, digitally sign the form by using Digital Signature Certificate (DSC)/ E-Signature or EVC.
• Step 10: After the amendment in GST registration process gets successfully completed, the acknowledgment message will be sent automatically to registered Email and mobile no and in next 15 minutes, the message of application approval or rejection by a tax authority will be sent to the registered email ID and mobile number.

Conclusion on Amendment in GST Registration

In the above paragraphs, I have told you the process of changing the core fields in the GST, Now to conclude this article I will tell you the procedure to change Non-core fields

• First of all, Go to GST home page by clicking www.gst.gov.in and Login with the provided credentials to GST portal
  Then Click on ‘Services’ tab from the main menu, hover the mouse on ‘Registration’ tab under services.
• Then Click on ‘Amendment Of Registration Non-Core Fields’ to open the link and The Non-Core fields are shown in an editable format, edit the details in the respective fields and tabs.
• Select “Verification” checkbox under “Verification” tab
• In the “Name of Authorized Signatory” field, choose the authorized signatory
• Enter the name of the place in “Place” field.
• After successfully amending the field under Amendment Of Registration Non-Core Fields then digitally sign the form by using Digital Signature Certificate or EVC.
• After successful completion of the amendment in GST registration process, the acknowledgment message will be sent automatically to registered Email and mobile no. in next 15 minutes.